Yet in “Through a Latte, Darkly”, a new study of how Starbucks has largely avoided paying tax in Britain, Edward Kleinbard […] shows that current tax rules make it easy for all sorts of firms to generate what he calls “stateless income”: […]. In Starbucks’s case, the firm has in effect turned the process of making an expensive cup of coffee into intellectual property.

A similar drink, where the espresso is replaced with some other flavoring ingredient such as chai, maté or matcha (green tea).